SEC Company Response from Horizon Lines, Inc. (CIK 0001302707) — Apr 12, 2005
Horizon Lines, Inc. (CIK 0001302707)
Date: April 12, 2005 · CIK: 0001302707 · Accession: 0001193125-05-074827
AI Filing Summary & Sentiment
File numbers found in text: 333-123073
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporate Finance Attention: Ms. Jennifer G. Williams Re: Horizon Lines, Inc. Registration Statement on Form S-1 (the “Registration Statement”) File No. 333-123073
Dear Ms. Williams:
This letter addresses your comments in our telephone conversations on April 7 and 8, 2005. You referenced an article by Ms. Ranjeeta D. McGroarty published in Lloyd’s Shipping Economist on February 1, 2005 relating to Horizon’s achievements based on comments from Horizon’s CEO and a Managing Director of Castle Harlan, Inc., and various articles indicating the possibility of an initial public offering of Horizon. We are requesting confidential treatment of that portion of the Supplemental Letter that discusses and addresses the substance of our response (the “Substantive Response”), and our confidential treatment request for that document will be submitted under separate cover in accordance with Rule 83 of the Freedom of Information Act (“FOIA”), 17 C.F.R. 200.83.
Very truly yours,
/s/ ANDRÉ WEISS
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CORRESP 1 filename1.htm SEC Letter 919 Third Avenue New York, NY 10022 (212) 756-2000 fax (212) 593-5955 www.srz.com Writer’s Direct Number Writer’s E-mail Address (212) 756-2431 andre.weiss@srz.com April 12, 2005 VIA EDGAR Securities and Exchange Commission Division of Corporate Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Ms. Jennifer G. Williams Re: Horizon Lines, Inc. Registration Statement on Form S-1 (the “Registration Statement”) File No. 333-123073 Dear Ms. Williams: This letter addresses your comments in our telephone conversations on April 7 and 8, 2005. You referenced an article by Ms. Ranjeeta D. McGroarty published in Lloyd’s Shipping Economist on February 1, 2005 relating to Horizon’s achievements based on comments from Horizon’s CEO and a Managing Director of Castle Harlan, Inc., and various articles indicating the possibility of an initial public offering of Horizon. We are requesting confidential treatment of that portion of the Supplemental Letter that discusses and addresses the substance of our response (the “Substantive Response”), and our confidential treatment request for that document will be submitted under separate cover in accordance with Rule 83 of the Freedom of Information Act (“FOIA”), 17 C.F.R. 200.83. Very truly yours, /s/ ANDRÉ WEISS André Weiss